2018 (9) TMI 828

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..... Ltd. Vs. CCE, Pune [2015 (2) TMI 886 - CESTAT MUMBAI] has held that interest accrued on such security deposit cannot be added to the renting agreed upon between the parties for the purpose of levy of service tax under the category of renting of immovable property - demand set aside. Penalties - Held that:- All the disputes being only interpretational, there cannot be any penalty and hence the p .....

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..... e case of K. Raheja Corporation Pvt. Ltd. Vs. CCE, Pune 2015-TIOL-100-CESTAT-MUM which relying on the earlier decision in Magarpatta Township Developers Construction Co. Ltd. 2013-TIOL-1068-CESTAT-MUM, has held that interest accrued on such security deposit cannot be added to the renting agreed upon between the parties for the purpose of levy of service tax under the category of renting of i .....

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